The judgment clarified that lands exempted under the Kerala Land Reforms Act are not automatically exempt from vesting under the Kerala Private Forests (Vesting and Assignment) Act, and the determination of the extent of land to which the vesting act would not apply is necessary.

Subramonian Poti J:

Can it be said that a Devaswom, which is found to be a religious institution of a public nature, does not hold land within the ceiling limit applicable to the Devaswom, because the lands are those which are exempt under S.81 (1)(t) of the Kerala Land Reforms Act. It is contended so by the Devaswom in this case, which is the respondent before us. This contention arose in an application filed by the Devaswom under S.8 of the Kerala Private Forests (Vesting and Assignment) Act, 1971. Admittedly the Devaswom held forest land, 52 acres 25 cents in Sy. No. 381/8. Only 15 acres are said to be wooded area and the remaining is said to be cultivable dry land. The Devaswom has claimed that it was a religious institution of a public nature and for that reason the lands held by it are outside the purview of , Chapter III of the Kerala Land Reforms Act, 1963. S.81 of the Act exempted from the provisions of Chapter III certain categories of lands and one of them was lands owned or held by a religious institution of a public nature, provided the entire income of such lands is appropriated for the institution concerned. On the facts there is no dispute. Assuming that the income of the lands is used by the institution solely for the institution, and therefore the lands out of which such income is derived is exempt under S.81 (1) (t), can it be said that in respect of the lands which are found to be private forests there would be no vesting under the Kerala Private Forests (Vesting and Assignment) Act, 1971. In other words, are lands exempt from the operation of the provisions of Chapter III of the Kerala Land Reforms Act by reason of S.81 of the Act lands outside the purview of vesting under Kerala Act 26 of 1971? The Forest Tribunal has found that it is so and accordingly allowed the application of the Devaswom. That is challenged in this appeal by the State and the Custodian of Vested Forests.

2. S.82 defines ceiling area. S.82 (1) (a) to (c) deals with the ceiling area for an adult unmarried person and a family, and S.82 (1) (d) deals with the ceiling area of 'any other person'. That the Devaswom falls within the class or category of 'any other person' is not in dispute. Therefore, the provision with regard to ceiling in regard to the Devaswom is that such ceiling area shall be 10 standard acres, so however, that the ceiling area shall not be less than twelve and more than fifteen acres in extent. No doubt by reason of S.81 of the Act in directing surrender of excess land, lands exempt under S.81 would be outside the purview of any such direction. They could be held despite the fact that they are in excess of the ceiling area. That would mean that a person who holds lands falling within the exempted category could hold such lands in addition to what such person is permitted to hold as ceiling area. That is to say that the ceiling and surrender provisions will not operate in respect of land which is exempt.

3. There is no provision in the Kerala Private Forests (Vesting and Assignment) Act, 1971 which excludes from the purview of vesting lands which are of the exempted category under the Kerala Land Reforms Act. Therefore, merely because a person is allowed to hold such exempted land besides land within the ceiling limits under the provisions of the Kerala Land Reforms Act, he cannot claim that the lands exempt under the Kerala Land Reforms Act would be exempt from the operation of the provisions of Kerala Act, 26 of 1971. But what is urged is that though there is no specific provision in this behalf in the Kerala Private Forests (Vesting and Assignment) Act, S.3(2) of the Act must necessarily lead to this result. That Section reads thus:

"3. Private forests to vest in Government: (1) Notwithstanding anything contained in any other law for the time being in force, or in any contract or other document, but subject to the provisions of sub-sections (2) and (3), with effect on and from the appointed day, the ownership